HMRC SA370 – Appeal Against HMRC Penalties

The HMRC SA370 form is the official document used to appeal against Self Assessment penalties issued by HMRC. If you have received a late filing penalty, a late payment penalty, or other fines related to your tax return, completing the sa370 form hmrc allows you to explain your circumstances and request that the penalty is cancelled or reduced.

Official HMRC SA370 form and guidance

Appeals are not guaranteed – you must show that you had a reasonable excuse for missing a deadline or making an error.

When Do You Use the HMRC SA370 Form?

You should use the hmrc sa370 form if:

• You filed your Self Assessment late but had a valid reason (illness, bereavement, HMRC technical failure).
• You paid your tax late but were unable to due to circumstances beyond your control.
• You received a penalty in error (e.g., you were not required to file a tax return).
• You had an issue with HMRC’s online system.
• You experienced serious personal or family disruption that affected your ability to comply.

How to Complete HMRC Form SA370

1. Download the official form from HMRC (link above).
2. Enter your personal details and UTR (Unique Taxpayer Reference).
3. State which penalty you are appealing (late filing, late payment, or both).
4. Clearly explain your reasonable excuse.
   • HMRC expects details and dates – be as specific as possible.
5. Sign and send the form to HMRC.

Examples of Reasonable Excuses

• Medical emergencies – you or a close family member were seriously ill or hospitalised.
• Bereavement – close relative’s death close to the filing deadline.
• Technical failure – HMRC’s website or online services were unavailable.
• Unexpected postal delays – if you were submitting a paper return.
• Fire, flood, or theft – documents destroyed unexpectedly.

Guidance on HMRC appeals – https://www.gov.uk/tax-appeals/reasonable-excuses

Case Studies

Case 1: Illness
David was hospitalised during January and missed the Self Assessment deadline. With medical evidence attached, his hmrc sa370 appeal succeeded, and the £100 penalty was cancelled.

Case 2: HMRC Error
Sophia received a penalty for not filing a return, but she had already submitted it online. After filing the sa370 form hmrc, HMRC admitted the mistake and removed the fine.

Case 3: Bereavement
Mark lost his father just before the deadline. Audit Consulting Group helped him complete the hmrc sa370 form with supporting evidence, and HMRC accepted the appeal.

Common Mistakes When Filing SA370

1. Giving vague reasons – HMRC rejects appeals without specific details.
2. No supporting evidence – always attach proof if possible.
3. Appealing late – you must submit your appeal promptly.
4. Misunderstanding deadlines – not knowing the dates is not a valid excuse.
5. Thinking every appeal is successful – HMRC only accepts appeals with valid grounds.

FAQ – HMRC SA370

Q1: Can I appeal online instead of using SA370?
Yes, you can appeal online via your HMRC account, but hmrc form sa370 is the standard paper method.

Q2: How long do I have to appeal?
You usually have 30 days from the penalty notice date.

Q3: Do HMRC always accept SA370 appeals?
No – you must show a genuine and reasonable excuse.

Q4: What happens if my SA370 is rejected?
You can escalate your appeal to the Tax Tribunal.

Q5: Can I get help completing the form?
Yes – tax professionals can draft your appeal and ensure your excuse is clearly presented.

Why Choose Audit Consulting Group?

At Audit Consulting Group, we understand how stressful penalties can be. Our team:

• Reviews your penalty notice in detail.
• Prepares a strong SA370 appeal with supporting evidence.
• Communicates directly with HMRC on your behalf.
• Increases the chances of your appeal being accepted.
• Helps prevent future penalties with proactive tax support.

Don’t risk losing your appeal – let Audit Consulting Group fight your corner. Contact us today.